In an interview on radio dzMM, Pacquiao's lawyer Abraham Espejo said Pacquiao's reputation has been hurt by the tax case filed by the BIR. He claimed the boxing champ has lost several endorsement deals in the United States as a result.

The BIR filed charges against Pacquiao early March after the boxer allegedly snubbed the agency’s summons to submit certain documents. Pacquiao was charged with violation of Section 266 of the National Internal Revenue Code (NIRC), and if convicted, he can be fined as much as P10,000 and imprisoned for two years.

Espejo claimed the BIR "railroaded the case without due process," which is why they are thinking of filing a case against the regional director.

With Pacquiao's lawyer threatening to file a case against him, Lozares said it is part of the risk that comes with his job. "Ipinapatupad lang po namin ang batas. Sa pagpapatupad ng batas, ang lahat po ay dapat pantay-pantay," he said.

Lozares maintained it is within the BIR's power to issue a summons to any taxpayer and compel them to submit documents and records.

"This is a normal process na inaassess namin kung talagang tama ang kanyang binayarang buwis in a given year... It is the inherent power of the BIR to issue a summons and to compel them to produce the documents and records, yun po ang hinihingi namin," he said.

One of the documents the BIR requested from Pacquiao is the tax credit certificate that would show he already paid taxes in the U.S.

The BIR also Pacquiao to provide copies of his endorsement contracts and fight contracts, but to no avail.

"Hihihingi namin ang documents so we can arrive at a fair and true assessment of any tax liability that he may have incurred... Yung mga product endorsement, he had 29 product endorsements as per our records, ayaw nila magbigay. Ilang beses na kami naghaharap, ayaw ibigay," Lozares said.

While Pacquiao is still the biggest individual taxpayer in Region 12, Lozares said the question is not whether he pays the biggest amount of taxes, but whether it is the right amount of taxes. He said there has been a noticeable decline in income tax that Pacquiao paid in 2010, but he declined to divulge exactly how much Pacquiao paid in income taxes.

In response to Pacquiao's claim that the BIR sent the summons to a wrong address in General Santos City, Lozares said they only used the address given by the congressman in his income tax return.

He also noted that Pacquiao's lawyer and accountant went to the BIR to discuss the case and ask for an extension of the deadline for providing the documents. He said this was contrary to Pacquiao's claims he did not receive the documents.